COMMISSIONER OF INCOME-TAX, COMPANIES-II, KARACHI versus MESSRS INSTRUMENTS KRAFTS (PVT.) LTD.
Section 10 (2) (xv) of the Income Tax Act, 1922, a contractor fails to deliver the goods within the stipulated time and the contract reduces 4% of the total consideration to the contract by the authority such as 4 ???? The deduction was directly related to the business of assimilation by the assessee for expenditure under section 10 (2) (xv) of the Income Tax Act, 1922.
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